Commission Regulation (EU) No 600/2012Show full title

Commission Regulation (EU) No 600/2012 of 21 June 2012 on the verification of greenhouse gas emission reports and tonne-kilometre reports and the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance)

Article 24U.K.Concluding on the findings of verification

When completing the verification and considering the information obtained during the verification, the verifier shall:

(a)

check the final data from the operator or aircraft operator, including data that have been adjusted based upon information obtained during the verification;

(b)

review the operator’s or aircraft operator’s reasons for any differences between the final data and data previously provided;

(c)

review the outcome of the assessment to determine whether the monitoring plan approved by the competent authority, including the procedures described in that plan, has been implemented correctly;

(d)

assess whether the verification risk is at an acceptably low level to obtain reasonable assurance;

(e)

ensure that sufficient evidence has been gathered to be able to give a verification opinion with reasonable assurance that the report is free from material misstatements;

(f)

ensure that the verification process is fully documented in the internal verification documentation and that a final judgment in the verification report can be given.